In its draft Directive, tabled in July 2002, the Commission proposes to create a separate tax category for commercial diesel fuel, with a single level of excise duty applicable from 2010. At the same time, the minimum tax rates on petrol and diesel for non-commercial purposes are to be aligned. The proposal aims to confront transport users with the real costs ("polluter pays" principle), while creating equal conditions for competition among the EU's road haulage and passenger transport industries.